(1) Taking possession of tangible personal property;
(2) Making first use of services; or
(3) Taking possession or making first use of computer software or digital goods, whichever comes first.
(b) Limitation. -- The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.